At December $31,$ Year $1,$ the accounting records of Braun Corporation contain the following items:

Accounts Payable $ $16,000$ Accounts Receivable $ $40,000$

Land $240,000$ Cash $?$

Capital Stock $?$ Equipment $120,000$

Building $180,000$ Notes Payable $190,000$

Retained Earnings $160,000$

If Cash at December $31,$ Year $1,$ is $$86,000,$ Capital Stock is:

Select one:

a$.$ $$260,000.$

b$.$ $$168,000.$

c$.$ $$300,000.$

d$.$ $$620,000.$